Sales			783,000
	Selling commissions		98,000
	Indirect labor		25,000
	Direct labor			56,000
	Advertising expense		35,000
	Materials purchased		47,000
	Fire insurance, factory		11,600
	Materials inventory, Jan 1, 2022	13,000
	Materials inventory, Dec 31, 2022	17,500
	Work in process, Jan 1, 2022	81,000
	Work in process, Dec 31, 2022	74,200
	Finished goods, Jan 1, 2022	67,000
	Finished goods, Dec 31, 2022	42,000
A.	Calculate total manufacturing costs for 2022
B.	Calculate cost of goods manufactured for 2022
C.	Calculate cost of goods sold for 2022
	Please show detailed calculations on parts a, b and c